應用結構方程模式於平衡計分卡之實證研究

• Main Authors: Ching-Chang Chen, 陳晉昌
• Other Authors: K.T.Chen
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/r35q56

碩士 === 國立臺灣大學 === 會計學研究所 === 92 === This paper investigates the effectiveness of adopting balanced scorecard in performance evaluation. It focuses on the leading/lagging relationships between financial and non-financial performance measures. Four year data from the 125 branches of a local commercial bank in Taiwan were collected for empirical tests. A structural equation model is constructed to analyze the causal relationships among the chosen BSC measures. It also tests the lagging effects of non-financial measures on financial measures. Moreover, regression analysis is used to compare the predicting power of past financial and non-financial measures for future financial performance. Major findings of this study are: （1） The casual relationship between non-financial and financial dimensions as posited by the BSC theory is only partial supported. Only two of the non-financial measures have positive leading effects on financial measures. （2） Both financial and non-financial measures have predicting power for future financial performance. However, the financial measures have more predicting power for future financial performance than the non-financial measures.